Text: HF00087 Text: HF00089 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422.7, Code 2001, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 36. a. For an individual who volunteers 1 4 either as an emergency medical services provider or as a fire 1 5 fighter, or as both, for at least six months of the tax year, 1 6 subtract two thousand five hundred dollars. 1 7 b. To claim the deduction, the individual is required to 1 8 have in the individual's possession a written statement from 1 9 the fire chief or other appropriate supervisor verifying that 1 10 the individual was a volunteer fire fighter or volunteer 1 11 emergency medical services provider for at least six months of 1 12 the tax year for which the deduction under paragraph "a" is 1 13 claimed. 1 14 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies 1 15 retroactively to January 1, 2001, for tax years beginning on 1 16 or after that date. 1 17 EXPLANATION 1 18 This bill establishes a deduction when computing net income 1 19 for state income tax purposes in the amount of $2,500 for an 1 20 individual who volunteers as an emergency medical services 1 21 provider or a fire fighter, or both, for at least six months 1 22 of the tax year. 1 23 The bill applies retroactively to tax years beginning on or 1 24 after January 1, 2001. 1 25 LSB 1934HH 79 1 26 sc/pj/5
Text: HF00087 Text: HF00089 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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